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DKUM
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Title:
PREDNOSTI IN SLABOSTI DAVČNE IZVRŠBE V REPUBLIKI SLOVENIJI
Authors:
ID
Arnečič, Andrej
(Author)
ID
Primec, Andreja
(Mentor)
More about this mentor...
Files:
VS_Arnecic_Andrej_2013.pdf
(942,58 KB)
MD5: EEA141328C93891EF381B16B5D690C8B
Language:
Slovenian
Work type:
Undergraduate thesis
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Pri pobiranju davkov veliko vlogo igra davčna izvršba oz. izterjava. Davki v današnjem času v veliki meri namreč temeljijo na prostovoljnem plačevanju davčnih zavezancev. Podjetja, samostojni podjetniki in druge osebe, kot npr. kulturni delavci, osebe, ki opravljajo kmetijsko dejavnost, osebe s statusom športnika, uporabniki nepremičnin, zavezanci za DDV, prodajalci nepremičnin, osebe, ki dedujejo, prejemniki daril, itd., z opravljanjem dejavnosti ali posameznih dejanj postanejo zavezanci za davek. V primeru, da le-tega pravočasno ne poravnajo, se sproţi postopek davčne izvršbe, z namenom pokritja davčnega dolga v čim krajšem času v čim večjem obsegu dolga.
Keywords:
davčna uprava
,
davčna izterjava
,
davčna izterjav v Avstriji
,
upnik
,
dolžnik
,
izvršilni postopek
,
izterjevalec
,
izvršba
,
davčni dolg
,
izvršilni naslov
,
izvršilno sredstvo
,
predemt izvršbe
,
izvršilni naslov
Place of publishing:
Maribor
Publisher:
[A. Arnečič]
Year of publishing:
2013
PID:
20.500.12556/DKUM-42849
UDC:
343.3/.7
COBISS.SI-ID:
11674140
NUK URN:
URN:SI:UM:DK:BRULSBBD
Publication date in DKUM:
26.03.2014
Views:
2012
Downloads:
235
Metadata:
Categories:
EPF
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Vancouver
:
ARNEČIČ, Andrej, 2013,
PREDNOSTI IN SLABOSTI DAVČNE IZVRŠBE V REPUBLIKI SLOVENIJI
[online]. Bachelor’s thesis. Maribor : A. Arnečič. [Accessed 22 March 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=42849
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Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.
Secondary language
Language:
English
Title:
ADVANTAGES AND DISADVANTAGES OF TAX ENFORCEMENT IN THE REPUBLIC OF SLOVENIA
Abstract:
In tax collection is playing tax execution an important role. Nowadays taxes are largely based on voluntary payment of taxpayers. Companies, entrepreneurs, and others, such as cultural workers, persons engaged in agricultural activity, having the status of an athlete and users of real estate subject to VAT, sellers of real estates, people who inherit, recipients of gifts, etc., became be liable for tax payment based on their actions. In the event that taxes are not settled on time, it triggers the tax enforcement process in order to cover the tax debt in the shortest possible time to the fullest extent of the debt.
Keywords:
tax administration
,
tax enforcement
,
tax renforcement in Austria
,
creditor
,
debtor
,
enforcement proceedings
,
tax enforcerer
,
tax debt
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